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Georgia Tax Information

18% VAT

VAT is 18% standard. Registration above GEL 100,000 turnover. Source: Revenue Service Georgia.

Contractor Services to Invoice

  • Labor charges
  • Material costs
  • Equipment rental
  • Permit fees
  • Subcontractor work
  • Change orders
  • Warranty work

Invoice Requirements in Georgia

ID code
VAT certificate if registered
Client code
Invoice number
VAT breakdown
Total in GEL

Payment Terms

Progress billing at milestones. Retain 5-10% until final inspection.

ნაღდი ანგარიშსწორება15 დღე30 დღევადა

Payment Methods in Georgia

Bank TransferCredit CardCashTBC PayBOG

Contractor Invoice Tips

  • Break down materials and labor
  • Reference permits
  • Document change orders
  • Include lien waiver language
  • Track progress payments

Frequently Asked Questions

What tax rate applies to contractor invoices in Georgia?

Georgia has 18% VAT. VAT is 18% standard. Registration above GEL 100,000 turnover. Source: Revenue Service Georgia.

What payment methods are common for contractors in Georgia?

Common payment methods in Georgia include: Bank Transfer, Credit Card, Cash, TBC Pay, BOG. Progress billing at milestones. Retain 5-10% until final inspection.

What should contractor invoices include in Georgia?

Your invoice should include: ID code, VAT certificate if registered, Client code, Invoice number. For contractor services specifically, also include: Labor charges, Material costs, Equipment rental.

How should contractors bill for projects?

Progress invoicing at milestones. Break down labor, materials, and subcontractor costs.

How do contractors handle material markup?

15-25% markup is standard. State policy in contracts.

What VAT rates apply?

Georgia has single 18% VAT rate. Zero-rated exports. Some financial services exempt.